CIT, (1996) 220 ITR 456,459 (Del.) CIT vs. Pushpa Devi, (1987) 164 ITR 639 (Pat); CIT v. Smt. Rambha Devi

171 ITR 643High Court1988#16969 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2016 to 2023.

Judgments citing CIT, (1996) 220 ITR 456,459 (Del.) CIT vs. Pushpa Devi, (1987) 164 ITR 639 (Pat); CIT v. Smt. Rambha Devi

M/S. S.R. Ferro Alloys, Jhabua vs. The PCIT, Bhopal

In the result, the appeal of assessee is allowed

ITA 148/IND/2021[2015-16]Status: DisposedITAT Indore09 Nov 2023AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanis.R. Ferro Alloys Pr. Cit, Central 9, Siddheswar Colony Bhopal Vs. Jhabua (Appellant / Assessee) (Revenue) Pan: Abhfs7377Q Appellant By Shri Sumit Nema, Sr. Adv. & Gagan Tiwari, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.10.2023 Date Of Pronouncement 09.11.2023

Section 263

…it was for the Commissioner to point out as to what error was committed by the Income-tax Officer in having reached to its conclusion and in the absence of which proceedings under Section 263 of the Act is not warranted. 12. In the case of Belal Nisa [1988] 171 ITR 643 the Patna High Court has held that where the Income-tax Officer had not carried out the necessary enquiry enjoined by section 143(1) of the Act the Commissioner is within his power in taking action in terms of Section Page 35 of 55 SR Ferro Alloys Page 36 of 55 263(1) of the Act. Similar view has been taken in by the Patna High Court in the case…

Mahim Patran P. Ltd, New Delhi vs. Pr. CIT -2, Agra

In the result, the appeals are dismissed

ITA 195/AGR/2015[2010-11]Status: DisposedITAT Agra02 Sept 2019AY 2010-11

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 143(3)Section 199(1)Section 205Section 263

…it was for the Commissioner to point out as to what error was committed by the Income-tax Officer in having reached to its conclusion and in the absence of which proceedings under Section 263 of the Act is not warranted. 12. In the case of Belal Nisa [1988] 171 ITR 643 the Patna High Court has held that where the Income-tax Officer had not carried out the necessary enquiry enjoined by section 143(1) of the Act the Commissioner is within his power in taking action in terms of Section 263(1) of the Act. Similar view has been taken in by the Patna High Court in the case of Smt. Kaushalya Devi [1988] 171 ITR 686. 1…

Shri Sanjay Kumar Tyagi, Meerut vs. ACIT, Meerut

In the result, the appeal of the assessee in ITA No

ITA 4979/DEL/2015[2008-09]Status: DisposedITAT Delhi27 Feb 2018AY 2008-09

Bench: Shri N. K. Saini & Ms Suchitra Kamblesanjay Kumar Vs Cit Prop. Tyagi Associates Meerut H-45, Gandhi Nagar, Garh Road, (Respondent) Meerut Aczpk2030M (Applicant) Sanjay Kumar Tyagi Vs Acit H. No. 45, Gandhi Nagar, Circle-2, Gali No. 3, Garh Road Bhansali Ground Meerut Meerut Acapk2030M (Respondent) (Applicant) Acit Sanjay Kumar Tyagi Vs Circle-2, H. No. 45, Gandhi Nagar, Bhansali Ground Gali No. 3, Garh Road Meerut Meerut (Applicant) Acapk2030M (Respondent)

For Appellant: “1. That the impugned
Section 143(1)Section 143(3)Section 263

…e in are assumed to be correct. The reliance was placed on the following case laws: " Duggal & Co. vs. CIT (1996) 220 ITR 456 (Del.) " CIT vs. Pushpa Devi (1987) 164 ITR 639 (Pat) " CIT vs. Smt. Rambha Devi (1987) 164 ITR 658 (Pat) " CIT Vs. Belal Nisa (1998) 171 ITR 643 (Pat) " CIT vs. Smt. Kattshalya Devi (1988) 171 ITR 686 (Pat) " CIT vs.Bibi Khodaija Khatoon, (1988) 171 ITR 11 (Pat) " CIT vs. Smt. Chandrawati Devi, (1988) 171 ITR 111 (Pat) " CIT vs. Smt. Devi (1987) 59 CTR (Pat) 3 " CIT vs. Bhagwant Kaur (1987) 63 CTR (Pat) 326 " CIT vs. Pushpa Devi (1988) 173 ITR 445 (Pat). 8. The Ld. CIT pointed out that gr…

Sh. Sanjay Kumar, Meerut vs. CIT, Meerut

In the result, the appeal of the assessee in ITA No

ITA 2725/DEL/2013[2008-09]Status: DisposedITAT Delhi27 Feb 2018AY 2008-09

Bench: Shri N. K. Saini & Ms Suchitra Kamblesanjay Kumar Vs Cit Prop. Tyagi Associates Meerut H-45, Gandhi Nagar, Garh Road, (Respondent) Meerut Aczpk2030M (Applicant) Sanjay Kumar Tyagi Vs Acit H. No. 45, Gandhi Nagar, Circle-2, Gali No. 3, Garh Road Bhansali Ground Meerut Meerut Acapk2030M (Respondent) (Applicant) Acit Sanjay Kumar Tyagi Vs Circle-2, H. No. 45, Gandhi Nagar, Bhansali Ground Gali No. 3, Garh Road Meerut Meerut (Applicant) Acapk2030M (Respondent)

For Appellant: “1. That the impugned
Section 143(1)Section 143(3)Section 263

…e in are assumed to be correct. The reliance was placed on the following case laws: " Duggal & Co. vs. CIT (1996) 220 ITR 456 (Del.) " CIT vs. Pushpa Devi (1987) 164 ITR 639 (Pat) " CIT vs. Smt. Rambha Devi (1987) 164 ITR 658 (Pat) " CIT Vs. Belal Nisa (1998) 171 ITR 643 (Pat) " CIT vs. Smt. Kattshalya Devi (1988) 171 ITR 686 (Pat) " CIT vs.Bibi Khodaija Khatoon, (1988) 171 ITR 11 (Pat) " CIT vs. Smt. Chandrawati Devi, (1988) 171 ITR 111 (Pat) " CIT vs. Smt. Devi (1987) 59 CTR (Pat) 3 " CIT vs. Bhagwant Kaur (1987) 63 CTR (Pat) 326 " CIT vs. Pushpa Devi (1988) 173 ITR 445 (Pat). 8. The Ld. CIT pointed out that gr…

M/S Fazal Frozen Foods Pvt. Ltd., Meerut vs. CIT, Meerut

In the result, the appeal of the assessee is allowed

ITA 2837/DEL/2013[2008-09]Status: DisposedITAT Delhi11 Jan 2016AY 2008-09

Bench: Shri A.T. Varkey & Shri Prashant Maharishi

For Appellant: Shri K. Sampath, AdvocateFor Respondent: Ms. Nandita Kanchan, CIT DR
Section 143(1)Section 143(2)Section 143(3)Section 2(24)(x)Section 263Section 36

…g wrong with the order if all the facts stated therein are assumed to be correct. Duggal & Co. vs. CIT, (1996) 220 ITR 456,459 (Del.) CIT vs. Pushpa Devi, (1987) 164 ITR 639 (Pat); CIT vs. Smt. Rambha Devi, (1987) 164 ITR 658 (Pat); CIT vs. Belal Nisa, (1988) 171 ITR 643 (Pat); CIT vs. Smt. Kaushalya Devi, (1988) 171 ITR 686 (Pat); CIT vs. Bibi Khodaija Khatoon, (1988) 171 ITR (Sh.N.) ii (Pat); CIT vs. Smt. Chandrawati Devi, (1988) 171 ITR (Sh.N.) III (Pat); CIT vs. Smt. Devi, (1987) 59 CTR (Pat) 3; CIT vs. Bhagwant Kaur, (1987) 63 CTR (Pat) 326; CIT vs. Pushpa Devi, (1988) 173 ITR 445 (Pat). 5.6 The Hon'ble Juri…

CIT, (1996) 220 ITR 456,459 (Del.) CIT vs. Pushpa Devi, (1987) 164 ITR 639 (Pat); CIT v. Smt. Rambha Devi (171 ITR 643) — Cited in 5 Judgments | BharatTax